HRA Exemption Calculator

Calculate your tax-exempt House Rent Allowance under Section 10(13A) of the Income Tax Act.

Calculate HRA Exemption

Basic Salary (Annual) *

₹

Dearness Allowance (Annual)

₹

Only if DA is part of retirement benefits

HRA Received (Annual) *

₹

Rent Paid (Annual) *

₹

City Type Metro cities get 50% of salary; non-metro gets 40%

HRA Exemption Results

Enter your details above to calculate HRA exemption.

How HRA Exemption is Calculated

HRA exemption is the minimum of the following three amounts:

1. Actual HRA received from employer 2. Rent paid − 10% of Salary (Salary = Basic + DA if DA is for retirement benefits) 3. 50% of Salary (Metro) OR 40% of Salary (Non-Metro) Metro cities: Delhi, Mumbai, Chennai, Kolkata

Important: HRA exemption is available only in the Old Tax Regime. If you opt for the New Tax Regime, you cannot claim this exemption.

Examples

1Metro City Example

Inputs

Basic: ₹6,00,000 | HRA: ₹2,40,000 | Rent: ₹1,80,000 | Metro: Yes

Three Calculations

1. Actual HRA = ₹2,40,000

2. Rent - 10% of Salary = ₹1,80,000 - ₹60,000 = ₹1,20,000

3. 50% of Salary = ₹3,00,000

Exempt HRA (Minimum)

₹1,20,000

FAQs

HRA exemption = Minimum of: (1) Actual HRA, (2) Rent paid - 10% of salary, (3) 50% of salary (metro) or 40% (non-metro).

No, HRA exemption is not available in the new tax regime.

Yes, you can pay rent to parents and claim HRA, provided there is a genuine rental agreement and actual money transfer.

Yes, if annual rent exceeds ₹1,00,000, you must provide landlord's PAN to your employer.

⚠️ Disclaimer: For estimation only. Verify with your employer and tax professional.